Taxpayer Advocate Service: who qualifies and how to use Form 911

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service is an independent organization within the Internal Revenue Service that helps people resolve federal tax problems and protects taxpayer rights. It does not audit returns or collect tax. Its job is to get a case moving again when the part of the IRS handling it has stalled, made an error, or is causing harm.

The Form 911 instructions (June 2026 revision) state that TAS assistance is always free. You do not need a representative to use it, and a representative can also ask TAS for help on your behalf.

Is TAS part of the IRS?

Yes and no. TAS sits inside the IRS, so its advocates can see your account and contact other IRS offices directly, but it reports separately from the collection, audit and processing functions. That structure is why the IRS describes TAS as independent within the agency.

Who qualifies for Taxpayer Advocate Service help?

You qualify for TAS help if your federal tax problem is causing a financial difficulty, if you have tried and been unable to resolve it with the IRS, or if an IRS system, process or procedure is not working as it should. Meeting one of the three is enough.

In practice, the strongest TAS cases for people with back taxes look like these:

• A bank levy froze money you need for rent, utilities or medicine. Banks hold levied funds for 21 days before sending them to the IRS, so that window is when TAS can matter most; see how an IRS levy is released.
• You sent a payment plan request, an offer or documents more than 30 days ago and the IRS has not acted or responded.
• The IRS applied a payment to the wrong year or account and keeps billing you for money you already paid.
• A wage levy leaves you unable to meet basic living expenses.
• You have called or written several times and been told something different each time.

A simple disagreement about how much you owe is not, by itself, a TAS case. That belongs in the notice response or appeal process, where TAS can still step in if the process breaks down.

What can TAS not do for you?

TAS cannot erase a tax debt, overrule the tax law or stop the clock on your legal deadlines. The Form 911 instructions say plainly that signing the form does not suspend any time limit, such as the 90 days to petition the Tax Court after a notice of deficiency or the 30 days to request a Collection Due Process hearing.

TAS also will not consider frivolous arguments, the kind listed in IRS Publication 2105. Raising them on Form 911 can bring a $5,000 penalty on top of any other penalty.

How do you request help with Form 911?

You request help by completing Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and sending it to TAS by email, mail or fax. The form takes about 30 minutes, according to the IRS estimate printed on it.

1. Download the current Form 911 from IRS.gov (Rev. 6-2026).
2. Fill in Section I: your name and SSN or ITIN, your spouse's details if the problem involves a joint return, address, phone and preferred contact method (email, letter or phone).
3. Enter the tax form (for example Form 1040) on line 10 and the tax years involved on line 11.
4. On line 12a describe the problem and the hardship it causes, what the IRS has done or failed to do, and, if the IRS has delayed more than 30 days, the date you first contacted it.
5. On line 12b state the exact action you want, such as release of a levy or processing of a payment plan.
6. Sign on line 13a. For a joint request both spouses sign. A representative with Form 2848 or Form 8821 completes Section II and signs instead.
7. Attach the notices and documents that support your request, then send the form.

Email sent to TAS is not encrypted, and the instructions treat sending the form by email as consent to that. You can also call TAS at 877-777-4778, the national number the IRS publishes, or contact a local TAS office listed on the TAS page on IRS.gov.

How to describe your problem so TAS accepts it

The best Form 911 requests connect three facts: what the IRS did, what it is costing you, and the one action that would fix it. Vague requests such as "please help with my taxes" take longer because an advocate has to call you to find out what you need.

Here is an illustration of a clear line 12a and 12b for a levy case. The figures are an example only.

Attach proof of the hardship, such as an eviction notice or a shut-off letter. The instructions note that sending documents with the form can lead to a quicker resolution.

What happens after you submit Form 911?

TAS tells you whether it has accepted your request and may call you to discuss the case, using the contact method you chose on line 7a. Once accepted, you are assigned an advocate who works the case with the relevant IRS office and keeps you updated.

• If you hear nothing within 30 days, email the Form 911 address with "No Response" in the subject line.
• Do not send a second Form 911 for the same problem; duplicates slow processing.
• Keep paying attention to IRS notices and deadlines while TAS works the case.

If you also need someone to represent you in an audit or collection dispute and your income is low, a Low Income Taxpayer Clinic can work alongside TAS. Be wary of any company that charges a fee to "file with the Taxpayer Advocate" for you; the service costs nothing, as our page on tax relief scams explains.

TAS compared with other help

TAS fixes breakdowns and hardships; it does not replace a representative who argues your tax position. The overview of help with IRS problems compares every option.